Text

PENGARUH AUDIT FEE, AUDIT TENURE, ROTASI AUDIT TERHADAP KUALITAS AUDIT (STUDI PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2013-2018)

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF AUDIT FEE, AUDIT TENURE, AUDIT ROTATION TO AUDIT QUALITY (STUDY OF FOOD AND SECTOR SUB SECTOR MANUFACTURING COMPANIES LISTED IN BEI 2013-2018) Written By : Cynthia Ribka Menara Hasibuan NIM: 1632018 This research was conducted to find out how the influence of Audit Fee, Audit Tenure, Audit Rotation on Audit Quality on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. The data used are secondary data from the financial statements on the official site of the Indonesia Stock Exchange. The research sample consisted of 8 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018 using a purposive sampling method, which is a method by setting certain criteria. Data collection methods (2013-2018) with the number of samples (n) = 48. The analysis used in this research is descriptive analysis, correlation coefficient analysis, multicollinearity analysis, and logistic regression analysis. From the results of this study indicate that the independent variable audit fee does not affect the quality of the audit, where the significant value of the audit fee 0.850 is greater than α = 5. Because the significant level of audit fees is greater than α = 5, the audit fee has no effect on audit quality. From the results of this study also showed a significant value of the audit tenure of 0.215 where the significant value of the audit tenure was greater than α = 5, then the audit tenure had no effect on audit quality. Likewise with audit rotation where the significant value of 0.899 is greater than α = 5, the audit rotation has no effect on audit quality. Because the results of the significant value of the independent variables namely audit fees, audit tenure, audit rotation have a significant value greater than 0.05 or 5%, it shows that the audit fee, audit tenure, audit rotation has no effect on audit quality. Which means that Ho was accepted and Ha was rejected. Keywords: Audit Fee, Audit Tenure, Audit Rotation, Audit Quality